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    <title>2018 (10) TMI 1411 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed CENVAT credit for rent a cab and hotel accommodation services as they were directly related to the manufacturing activities. However, the admissibility of credit for courier services hinged on whether they were used for goods beyond the place of removal. Due to conflicting judgments and ambiguity, the demand for the extended period was time-barred and set aside. The penalty was also revoked. The appeal was disposed of with a remand for the requantification of the demand for courier services beyond the place of removal.</description>
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    <pubDate>Thu, 23 Aug 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=369445</link>
      <description>The tribunal allowed CENVAT credit for rent a cab and hotel accommodation services as they were directly related to the manufacturing activities. However, the admissibility of credit for courier services hinged on whether they were used for goods beyond the place of removal. Due to conflicting judgments and ambiguity, the demand for the extended period was time-barred and set aside. The penalty was also revoked. The appeal was disposed of with a remand for the requantification of the demand for courier services beyond the place of removal.</description>
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